Idaho
What the Idaho authorities publish about business insurance, quoted directly, with a link and a date on every answer.
What the regulator says
Each answer below is what a named authority publishes, quoted so you can check it, with the date we last confirmed it against their page.
Which Idaho employers are required to carry workers’ compensation insurance?
The Idaho Industrial Commission states that employers with one or more full-time, part-time, seasonal, or occasional employees are required to maintain a workers’ compensation policy unless specifically exempt from the law. The Commission also publishes that coverage must be in place before the first employee is hired — the obligation starts at hiring, not at the first payroll run.
“Employers with one or more full-time, part-time, seasonal, or occasional employees are required to maintain a workers’ compensation policy unless specifically exempt from the law”
This is reporting, not advice. Rules change, and the authority above is the one that changes them — confirm your situation there or with a licensed producer before you act on it.